EVEREST ENTERPRISES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EVEREST ENTERPRISES
Largest movements
- Receivables within one year +€17,739
up €17,739 (+152%), from €11,637 to €29,376
of which Other amounts receivable: +€13,071
- Cash +€11,440
up €11,440 (+374%), from €3,061 to €14,500
- Tangible fixed assets -€7,838
down €7,838 (-3.2%), from €243,755 to €235,917
of which Land and buildings: -€13,742
- Reserves +€142,055
up €142,055 (+325%), from €43,753 to €185,809
- Profit (loss) carried forward -€105,091
no longer reported in 2025 (was €105,091)
- Other debts -€30,901
down €30,901 (-67.3%), from €45,901 to €15,000
- Trade debts +€10,680
up €10,680 (+1,395%), from €765 to €11,445
- Gross operating margin -€26,049
down €26,049 (-38.5%), from €67,710 to €41,661
- Depreciation -€15,898
down €15,898 (-64.5%), from €24,640 to €8,741
- Taxes +€1,431
up €1,431 (+37.2%), from €3,852 to €5,283
- Financial income +€1,081
up €1,081 (+5,406%), from €20 to €1,101
From the 2023 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €259,363 | €280,905 | +€21,542 | +8.3% |
| Fixed assets | 21/28 | €243,755 | €235,917 | -€7,838 | -3.2% |
| Tangible fixed assets | 22/27 | €243,755 | €235,917 | -€7,838 | -3.2% |
| Land and buildings | 22 | €239,825 | €226,083 | -€13,742 | -5.7% |
| Plant, machinery and equipment | 23 | - | €6,634 | +€6,634 | |
| Furniture and vehicles | 24 | €3,929 | €3,200 | -€729 | -18.6% |
| Current assets | 29/58 | €15,608 | €44,988 | +€29,380 | +188% |
| Amounts receivable within one year | 40/41 | €11,637 | €29,376 | +€17,739 | +152% |
| Trade receivables | 40 | €10,002 | €14,670 | +€4,668 | +46.7% |
| Other amounts receivable | 41 | €1,635 | €14,706 | +€13,071 | +799% |
| Cash at bank and in hand | 54/58 | €3,061 | €14,500 | +€11,440 | +374% |
| Deferred charges and accrued income | 490/1 | €911 | €1,112 | +€201 | +22.0% |
| Total equity and liabilities | 10/49 | €259,363 | €280,905 | +€21,542 | +8.3% |
| Equity | 10/15 | €208,844 | €245,809 | +€36,964 | +17.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €43,753 | €185,809 | +€142,055 | +325% |
| Distributable reserves | 133 | €43,753 | €185,809 | +€142,055 | +325% |
| Profit (loss) carried forward | 14 | €105,091 | - | -€105,091 | |
| Amounts payable | 17/49 | €50,518 | €35,096 | -€15,422 | -30.5% |
| Amounts payable after more than one year | 17 | - | €1,571 | +€1,571 | |
| Financial debts | 170/4 | - | €1,571 | +€1,571 | |
| Amounts payable within one year | 42/48 | €50,518 | €33,525 | -€16,993 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | - | €2,260 | +€2,260 | |
| Trade debts | 44 | €765 | €11,445 | +€10,680 | +1,395% |
| Suppliers | 440/4 | €765 | €11,445 | +€10,680 | +1,395% |
| Taxes, remuneration and social security | 45 | €3,852 | €4,820 | +€968 | +25.1% |
| Taxes | 450/3 | €3,852 | €4,820 | +€968 | +25.1% |
| Other amounts payable | 47/48 | €45,901 | €15,000 | -€30,901 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,640 | €8,741 | -€15,898 | -64.5% |
| Other operating charges | 640/8 | €1,351 | €1,488 | +€136 | +10.1% |
| Gross operating margin | 9900 | €67,710 | €41,661 | -€26,049 | -38.5% |
| Operating profit (loss) | 9901 | €41,719 | €31,432 | -€10,287 | -24.7% |
| Financial income | 75/76B | €20 | €1,101 | +€1,081 | +5,406% |
| Recurring financial income | 75 | €20 | €1,101 | +€1,081 | +5,406% |
| Financial charges | 65/66B | €134 | €651 | +€517 | +386% |
| Recurring financial charges | 65 | €134 | €651 | +€517 | +386% |
| Profit (loss) for the period before taxes | 9903 | €41,605 | €31,883 | -€9,723 | -23.4% |
| Income taxes | 67/77 | €3,852 | €5,283 | +€1,431 | +37.2% |
| Profit (loss) for the period | 9904 | €37,753 | €26,599 | -€11,154 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,753 | €26,599 | -€11,154 | -29.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.